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LINTMILL LODGES LTD

Registered Number
SC682371
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

LINTMILL LODGES LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

STEWART, Alan
YOUNG, Nicola Cheryl

Registered Address

7 Dippol Crescent
Auchinleck
Cumnock
KA18 2BZ

Registered Number

SC682371 (Scotland)
LINTMILL LODGES LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets352,98815,002
52,98815,002
Current assets
Debtors10,968-
Cash at bank and on hand71,12732,029
82,09532,029
Creditors amounts falling due within one year5(101,423)(49,543)
Net current assets (liabilities)(19,328)(17,514)
Total assets less current liabilities33,660(2,512)
Creditors amounts falling due after one year6(92,090)-
Net assets(58,430)(2,512)
Capital and reserves
Called up share capital22
Profit and loss account(58,432)(2,514)
Shareholders' funds(58,430)(2,512)
The financial statements were approved and authorised for issue by the Board of Directors on 6 March 2024, and are signed on its behalf by:
YOUNG, Nicola Cheryl
Director
Registered Company No. SC682371
LINTMILL LODGES LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2215,002
Additions37,999
At 30 November 2353,001
Depreciation and impairment
Charge for year13
At 30 November 2313
Net book value
At 30 November 2352,988
At 30 November 2215,002
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables90-
Other debtors10,104-
Prepayments and accrued income774-
Total10,968-
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables19148
Bank borrowings and overdrafts12,351-
Finance lease and HP contracts8,578-
Other creditors80,30348,949
Accrued liabilities and deferred income-546
Total101,42349,543
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts75,649-
Other creditors16,441-
Total92,090-
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts16,441-
8.Directors advances, credits and guarantees
At the year end the company owed Director Alan Stewart £65,606 (2023) and Director Nicola Young £14,697 (2023), these loans have no repayment date and are interest free.